The full costing approach is used in this study to examine the production costs of Crispy Banana "LOKA" Surabaya. A quantitative methodology based on documents and interviews is used in this study. The results of the study show that the full costing method provides a more detailed picture by allocating all production costs (fixed and variable), and also separating additional costs for each flavor variant, thus finding different cost per box for each variant such as chocolate variant of Rp14,726, cheese variant of Rp16,909, tiramisu variant of Rp14,859, milo variant of Rp15,959, green tea variant of Rp14,859, palm sugar variant of Rp14,859 and mix variant of Rp14,884.

This study aims to analyze the influence of capital structure, profitability, and sales growth on firm value in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. A quantitative research method was employed. The sample consisted of 62 companies selected through purposive sampling, based on the criterion of consistently publishing annual financial reports throughout the study period. The data analysis technique used was panel data regression with the aid of EViews software. The results indicate that capital structure, as measured by the Debt to Equity Ratio (DER), has a positive effect on firm value. Profitability, measured by Return on Equity (ROE), has a negative effect on firm value. Sales growth has no significant effect on firm value. Additionally, firm size as a control variable does not affect firm value.

In the modern era, approaches to understanding hadith have undergone significant transformations, necessitating more systematic and contextualized methodologies. Thematic hadith studies (maw??‘?) have emerged as a methodological solution capable of integrating the Prophet’s teachings with contemporary realities in a more comprehensive manner. This research aims to examine the concept, history, and development of the thematic methodology in hadith studies. The primary focus is to explore the epistemology of this approach and its implications within modern Islamic academic discourse. This study employs a qualitative method using a library research approach. Data were collected through the analysis of primary and secondary literature, then analyzed using descriptive-analytical and historical-critical methods. The findings indicate that while the thematic method has existed since the classical era, its conceptual maturity has advanced significantly in the contemporary period. This approach has proven effective in addressing the issue of ikhtil?f al-?ad?th, clarifying inter-narration relationships, and expanding the scope of hadith understanding according to the needs of the time. However, its main challenges include potential subjectivity in interpretation and the need for stricter methodologies in validating both sanad and matn. Therefore, thematic hadith studies serve as a bridge between classical understanding and modern academic demands. Its implications extend beyond the development of hadith science to the continued relevance of Islamic teachings in addressing contemporary intellectual and social challenges.

This study aims to systematically review the literature related to teamwork in the context of formal organizations, with a focus on concept mapping, identification of key factors, and remaining research gaps. The method used is Systematic Literature Review (SLR) by analyzing 797 articles published in 2021-2025. The selection process was rigorous using inclusion and exclusion criteria, followed by thematic coding to identify key patterns. The analysis showed that effective communication, participative leadership, and psychological safety are the main factors that shape solid teamwork and positively impact employee performance and job satisfaction. However, there were a number of organizational contexts where teamwork did not contribute significantly, indicating the need for attention to contextual factors, organizational culture and psychosocial dynamics. This study makes theoretical and practical contributions to designing evidence-based organizational interventions to sustainably improve teamwork effectiveness.

Chronic Kidney Disease (CKD) or chronic kidney failure is a condition that occurs due to a decrease in the kidney's ability to maintain balance in the body so that hemodialysis therapy is needed to replace the kidney function. Hemodialysis therapy can cause various physical effects and mental conditions of patients so that it can affect the patient's quality of life. Objective : to determine the relationship between anxiety levels and quality of life of CKD patients undergoing hemodialysis at Lakipada Hospital. Research Method : the research design used is quantitative research with a Cross Sectional approach, using a " saturated sampling" sampling technique with a sample size of 40 respondents. The independent variable is the level of anxiety and the dependent variable is the quality of life. Data were analyzed using the Chi-Square statistical test at a significance level of ? <0.05. Research Results : it was found that there was a relationship between anxiety levels and quality of life in CKD patients undergoing hemodialysis with a p-value = 0.000. Conclusion : there is a relationship between anxiety levels and quality of life in CKD patients undergoing hemodialysis.

Macroeconomic uncertainty poses a structural challenge for the sustainability of micro, small, and medium enterprises (MSMEs) in Indonesia. Fluctuations in inflation, benchmark interest rates, and exchange rates have a direct impact on liquidity, cost structures, and investment decisions. This study aims to explore the types of financial strategies adopted by MSMEs in response to macroeconomic pressures using a systematic literature review and secondary data analysis covering the period from 2019 to May 2024. Data were sourced from official national institutions, including the Central Bureau of Statistics, Bank Indonesia, the Ministry of Cooperatives and MSMEs, as well as relevant academic literature. The findings reveal that MSME financial strategies can be categorized into three key domains: cash management, cost control, and investment planning. MSMEs employing flexible strategies—such as increasing cash buffers, reducing operational costs, and diversifying products or financing sources—demonstrate higher resilience in the face of economic volatility. This study contributes theoretically by enriching the framework of financial adaptation for MSMEs and practically by informing financial literacy programs and policy design. The study also acknowledges limitations in the use of aggregate secondary data and recommends that future research adopt a mixed-method approach to capture undocumented informal financial practices at the grassroots level

In the era of data-driven digital commerce, Artificial Intelligence (AI)-based product personalization has become a key strategy to enhance user experience and foster customer loyalty. However, in the Indonesian e-commerce landscape, there remains a lack of empirical understanding of how personalization systems influence long-term user engagement. This study investigates the impact of AI-driven product personalization on customer loyalty among Indonesian e-commerce users. Employing a mixed-methods approach, quantitative data were collected through an online survey of 150 active users, and qualitative insights were obtained from in-depth interviews with six informants. Statistical analysis using simple linear regression revealed that personalization significantly influences customer loyalty, with a beta coefficient of 0.653 (t = 8.241, p < 0.001) and an R² value of 0.567. Qualitative findings highlight user concerns over recommendation accuracy, interface overload, and repetitive suggestions, which affect emotional satisfaction and platform attachment. This research contributes to the growing body of knowledge on AI adoption in e-commerce by integrating behavioral and technological dimensions of loyalty formation. It also offers practical implications for designing more context-sensitive personalization systems that prioritize not only algorithmic precision but also user control and experience quality.

This study aims to determine the effect of service quality, store atmosphere, and pricing on customer satisfaction at Senada Cafe in Kota Garo, Kampar Regency. The method used in this research is quantitative method. The sample in this study amounted to 99 respondents who were consumers of Senada Cafe, who were taken with non-probability sampling techniques including incidental sampling. Data collection in this study was carried out through distributing questionnaires that had been tested for validity and reliability. Data analysis was carried out using simple linear regression and multiple regression through the SPSS version 29 program. Validity test, reliability test, multicollinearity test, heteroscedasticity test, simple linear regression test, t test, multiple linear regression test, F test and coefficient of determination (R2) test, coefficient of determination (R2). The results showed that the variables of service quality (X1), store atmosphere (X2), and pricing (X3) had a positive and significant effect on customer satisfaction (Y).

This study aims to analyze the effect of the frequency of board of commissioner meetings and the size of the board of commissioners on company value in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. This study uses a quantitative approach, this study utilizes secondary data obtained from the company's annual report. Of the total 94 companies listed on the IDX, the purposive sampling method was used to filter data according to certain criteria, resulting in 307 sample observations. The analysis was carried out using multiple linear regression with the help of SPSS software. The results of the study indicate that the size of the board of commissioners has a positive and significant effect on company value. Conversely, the frequency of board of commissioner meetings does not have a significant effect. This finding suggests that the composition and number of members of the board of commissioners have a more dominant role in creating company value, compared to how often meetings are held